Centrally Assessed Electric Generation Property

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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.

Pacificorp v. Department of Revenue, (Docket Nos. CT-2006-5 and CT-2007-7, 01/13/11, PDF, 143kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to the First Judicial District in Lewis and Clark County on March 9, 2011 under Cause No. DDV-2011-255. By order dated September 13, 2011, the district court dismissed the matter pursuant to a settlement between the parties.

Puget Sound Energy, Inc., v. Department of Revenue , (Docket No. CT-2007-5, 06/16/09, PDF, 273 kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to the Thirteenth Judicial District in Yellowstone County on August 5, 2009 under Cause No. DV-09-1081. The district court remanded the matter to MTAB, concluding that MTAB could not adopt an assessment value that exceeded the Department of Revenue's original assessment. The Department of Revenue appealed only the district court's determination that STAB improperly had increased Puget's taxable values to the Montana Supreme Court. By order dated June 21, 2011, the Montana Supreme Court reversed the district court, upheld this Board's determination, and remanded the matter to district court. The district court subsequently remanded certain other issues to this Board, specifically citing Section 2-4-704 (2) (b), MCA. Please find the November 23, 2012 order on remand here: Puget Sound Energy v. Department of Revenue remand order (655 kb) The taxpayer filed a Second Petition for Judicial Review (on the remand) in the Thirteenth Judicial District in Yellowstone County on January 23, 2013 under Cause No. DV-09-1081. The district court granted the Unopposed Motion to Dismiss the case on June 18, 2013.

NorthWestern Corporation vs. Department of Revenue , (Docket No.: SPT-2006-1, 09/15/07) (PDF, 389kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to district court in November 2007. The record of appeal before the Montana Tax Appeal Board was delivered to the Clerk of the District Court in Lewis and Clark County on November 29, 2007. Judge Sherlock issued an order in September 2008 in which MTAB was affirmed in all respects but the matter was remanded to the DOR for a recalculation of NorthWestern's 2005 assessment.

Pacificorp vs. Department of Revenue , (Docket No.: CT-2005-3, 07/31/07) (PDF, 214kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to the First Judicial District Court in Lewis and Clark County on September 19, 2007. District Court rejected the DOR's earnings-to-price ratio and upheld DOR's conclusion that additional obsolescence did not exist. The DOR appealed District Court decision to Montana Supreme Court as it related to the earnings-to-price ratio on April 10, 2010. On May 4, 2011, Supreme Court affirmed District Court's conclusions that additional depreciation deductions were not warranted and that DOR did not overvalue PacifiCorp's property.

PPL Montana vs. Department of Revenue , (Docket No.: SPT-2002-4 and SPT-2002-6, 02/15/05) (PDF, 102kb) Both the taxpayer and the Department of Revenue appealed the decision of the Montana Tax Appeal Board to district court on March 10, 2005. The record of appeal before the Montana Tax Appeal Board was mailed to the Clerk of the District Court in Cascade County on June 16, 2005. In an April 28, 2006 ruling, Judge Sandefur upheld the Montana Tax Appeal Board's decision. The district court decision was appealed to the Montana Supreme Court. The Montana Supreme Court issued its decision on December 4, 2007, upholding the district court and the Montana Tax Appeal Board decision.